https://www.taxtmi.com/caselaws?id=779048 Service tax is discussed in relation to long-term lease arrangements where taxability depended on when the lease became legally operative and when effective consideration arose. For Mansagar Lake and Jal Mahal premises, the lease was treated as effective only from 25.04.2014, so no service tax was payable for the earlier period. For Tijara Fort, the arrangement did not become operational until forest clearance was received and rent was actually operationalised, so no service tax could be sustained before that date. On that basis, the extended period and consequential penalties were also unsustainable because the substantive levy itself failed. en-us Thu, 25 Sep 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779048 Service tax is discussed in relation to long-term lease arrangements where taxability depended on when the lease became legally operative and when effective consideration arose. For Mansagar Lake and Jal Mahal premises, the lease was treated as effective only from 25.04.2014, so no service tax was payable for the earlier period. For Tijara Fort, the arrangement did not become operational until forest clearance was received and rent was actually operationalised, so no service tax could be sustained before that date. On that basis, the extended period and consequential penalties were also unsustainable because the substantive levy itself failed. Case-Laws Service Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779048